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La Dirección General de Tributos introduce un nuevo criterio en la fiscalidad de la venta de SPV en el sector de las energías renovables - Despacho de abogados Gómez-Acebo & Pombo

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La Dirección General de Tributos introduce un nuevo criterio en la fiscalidad de la venta de SPV en el sector de las energías renovables

icon 3 de octubre, 2023
La Dirección General de Tributos analiza la posibilidad de aplicar la exención prevista en el art. 21.3 de la Ley del Impuesto sobre Sociedades en un supuesto en el que una entidad transmite sus participaciones en SPV ―special purpose vehicle―, dedicadas a la promoción de parques solares fotovoltaicos.

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Autor/es

Remedios García – Counsel

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Fiscal